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1981 (2) TMI 109 - AT - Income TaxExtract: .......sistance to the assessee when a specific provision is made in the statute by virtue of section 12 read with section 2(24)(iia) and these provisions have to be given effect to in determining the income for the purpose of application of income towards the objects of the trust. 9. In the result, the appeal as well as the cross-objection are dismissed.
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